In 2026, an Amazon seller in Shenzhen discovered during their quarterly tax settlement that, having recorded only the amounts received from withdrawals and excluded advertising fees and last-mile logistics costs from their books, there was a discrepancy of more than 3 million yuan between their figures and the total original order value reported by the platform. After the entire set of accounting records was flagged as abnormal by the tax system, the team spent an entire quarter compiling supporting documentation and drafting an explanatory statement before finally completing the corrective measures. Such cases of “putting out fires after the fact” have surged in the cross-border e-commerce industry this year, all stemming from the same underlying cause: data reporting by overseas platforms has become institutionalized, and cross-border financial and tax compliance has entered an era of “real-time, comprehensive data transparency.”

If 2025 is a transitional year for cross-border sellers to “test the waters of compliance,” then 2026 will be the year when compliance is truly “put into practice.” Three new norms are taking shape simultaneously—mandatory quarterly data reporting by overseas platforms, the industry-wide elimination of fixed-rate taxation, and real-time data integration among tax authorities, customs, and banks—which together form the new underlying logic of finance and taxation in cross-border e-commerce. Only by understanding these three developments can one grasp why the “old ways” have suddenly become completely ineffective.

Qicaiying Group specializes in providing domestic and international company registration services in Shenzhen, Guangzhou, Shanghai, Beijing, Hangzhou, Hong Kong, the United States, Japan, South Korea, Southeast Asia, Singapore, the British Virgin Islands (BVI), the Cayman Islands, and other locations, as well as annual review and audit, bookkeeping and tax filing, tax compliance, information updates, bank account opening, ODI filing, FDI filing, and other corporate services; Hong Kong residency application, renewal, and permanent residency services; Singapore EP application services; and cross-border e-commerce support and agency services. If you have any needs or are interested, please feel free to contact me at any time (Consultation Hotline: 18676749275, add WeChat: Qicaiyingjituan).

I. New Normal No. 1: Overseas platforms must submit data to the tax authorities on a quarterly basis

According to Announcement No. 15 of 2025 issued by the State Taxation Administration, starting in 2026, major overseas platforms such as Amazon, AliExpress, Temu, and independent websites must submit complete store operating data to the relevant domestic authorities on a quarterly basis, including total order value, refunds, platform fees, and a full breakdown of payment accounts. This increased reporting frequency means that any strategy involving “recording revenue upon withdrawal” or “recording revenue on a quarterly basis” will be cross-checked by the system within the same quarter.

More importantly, four sets of data—platform reports, customs declarations, bank foreign exchange transaction records, and corporate annual financial statements—are shared in real time. The system automatically calculates discrepancies: if the deviation between platform sales and book revenue exceeds a reasonable range, the discrepancy is automatically flagged without the need for manual on-site verification. This means that the old strategy of “reporting revenue based on cash withdrawals and issuing invoices at year-end” no longer leaves any room for maneuver.

One detail that is often overlooked is that platform commissions, overseas warehousing fees, and marketing expenses are classified as operating costs; they can only be deducted during the annual tax settlement and cannot be directly subtracted from current taxable income. The tax base must be calculated based on the full amount of the buyer’s original payment for the order. Many sellers are accustomed to “recording revenue after deducting costs,” resulting in reported revenue that is significantly lower than the data submitted by the platform, which causes the system to automatically lock their accounts.

II. New Normal No. 2: Uniform audit-based taxation across all industries; complete abolition of assessed taxation

Under the fixed-rate taxation system, many businesses do not need to fully compile purchase receipts and inventory records; they can simply file their returns based on a fixed profit margin. Starting in 2026, the transition period for the assessed taxation model in the cross-border e-commerce industry will come to a complete end. Whether it is an individual vendor or a 10-million-level industrial and trade group, all will be subject to the same audited accounting taxation standards.

The core principle of audit-based taxation is that all revenue, costs, and expenses must be supported by compliant supporting documentation; none can be omitted. Specifically:

Revenue side. An order ledger must be maintained to record, on a transaction-by-transaction basis, the platform order number, transaction time, amount actually paid by the buyer, refunds, commissions, and other details, ensuring that every revenue entry is supported by platform backend data, logistics delivery confirmation records, and payment transaction records.

On the cost side. Purchases must be supported by compliant invoices or valid documentation. Expenses without supporting documentation are not tax-deductible, which can result in inflated profits and a sharp increase in tax liability. Recording expenses based on informal receipts or screenshots of third-party payments is no longer accepted.

Cost side. All expenses—including advertising fees, warehousing fees, logistics fees, monthly platform fees, and employee salaries—must be recorded based on actual outlays, and compliant supporting documentation must be obtained. Please note in particular that for cross-border expenses paid through third-party payment providers, a complete chain of evidence—including contracts, invoices, and payment records—must be retained.

To address financial and tax compliance for cross-border sellers, Qicaiying has launched a comprehensive service package that includes “e-commerce compliance accounting, bookkeeping and tax filing, export tax rebates, and tax audit support”: The e-commerce compliance accounting service conducts a specialized review to ensure consistency between transaction records on cross-border e-commerce platforms and reported data; bookkeeping and tax filing cover all tax categories; Export Tax Rebates help sellers comply with regulations and benefit from policy incentives such as the “9810 Tax Rebate upon Departure” and the increased quota for “9610” shipments; Tax Audit Response assists in organizing the chain of evidence, drafting explanatory statements, and accompanying clients during communications. Qicaiying Group specializes in providing domestic and international company registration services in Shenzhen, Guangzhou, Shanghai, Beijing, Hangzhou, Hong Kong, the United States, Japan, South Korea, Southeast Asia, Singapore, the British Virgin Islands (BVI), the Cayman Islands, and more, as well as corporate annual review and audit, bookkeeping and tax filing, tax compliance, information changes, bank account openings, ODI filings, FDI filings, and other corporate services; Hong Kong residency applications, renewals, and permanent residency services; Singapore Employment Pass (EP) application services; and one-stop cross-border e-commerce support and agency services. If you have any needs or are interested, please feel free to contact me at any time (Consultation Hotline: 18676749275, add WeChat: Qicaiyingjituan).

III. New Normal #3: Real-Time Integration of Tax, Customs, and Banking Data

The third new normal is the normalization of data integration. By 2026, real-time data sharing will be in place among multiple agencies, including tax, customs, banking, market regulation, and social security authorities, enabling cross-verification of cross-border e-commerce data across multiple dimensions.

Business Process Dimension. Customs maintains export data, the platform maintains sales data, and logistics providers maintain cargo flow data. If there are significant discrepancies among these three sets of data—such as sales recorded but no customs declaration, a customs declaration filed but no sales, or a serious mismatch between the declared value and the sales amount—the system will automatically trigger an alert.

Cash Flow Dimension. Banks maintain records of corporate account transactions, foreign exchange receipts, and individual foreign exchange purchases and sales. If the three elements—platform payouts, corporate receipts, and foreign exchange declarations—do not form a closed loop, the system will flag the cash flow as abnormal.

Subject Dimension. Whether store entities maintain separate accounting records, have independent corporate bank accounts, and whether profits are remitted to the corresponding corporate accounts are all key focuses of platform and tax audits. Practices such as “multiple stores sharing a single legal entity” or “store entities filing zero tax returns,” which were common in the past, are no longer viable as of 2026.

IV. “Consistency of the Four Flows” and “Four Ledgers” for Seller Compliance Implementation”

The core of cross-border e-commerce compliance lies in establishing a comprehensive “consistency of the four flows” system: the contract flow, goods/services flow, fund flow, and invoice flow must corroborate one another, with consistent parties, matching amounts, and reasonable chronological sequences. To achieve “consistency of the four flows,” four ledgers must be implemented.

First, the order ledger. Data from the platform's backend can be exported directly, including order numbers, amounts actually paid by buyers, refunds, commissions, and payment accounts, ensuring that the recorded revenue matches the platform's data.

Second, the procurement ledger. Supplier information, purchase contracts, invoices or compliance documentation, payment records, and corresponding sales orders. For purchases made without invoices, the necessary documentation must be provided or obtained through compliant channels.

Third, inventory ledger. Inventory records for overseas warehouses, in-transit inventory, and domestic warehouses ensure that physical inventory movements are synchronized with accounting records.

Fourth, expense ledger. All expenses—including advertising fees, warehousing fees, logistics fees, monthly platform fees, employee salaries, and office expenses—are recorded on a monthly basis, and supporting documentation is obtained.

These four ledgers form the foundation for the shift from “reactive firefighting” to “proactive fire prevention.” Qi Cai Ying’s e-commerce compliance accounting service provides end-to-end support—from data export, document reissuance, and account reconciliation to filing and submission—centered around these four ledgers.

V. Two Things Sellers Must Redesign in Light of Platform Data Reporting Requirements

Two areas require redesign: the timing of revenue recognition and the tax structure.

First, the timing of revenue recognition. Under the audit-based taxation system, revenue must be recognized based on the buyer’s original, actual payment for each order, in accordance with the accrual basis of accounting, at the time the order is completed. The practice of recording only the amount received upon withdrawal is no longer acceptable. Sellers must integrate their platform’s backend data with their financial systems to ensure that revenue is recorded immediately upon order completion.

Second, tax structure. Each store entity is an independent taxpayer and must file its own tax return. Practices such as multiple stores sharing a single tax entity or store entities filing “zero-report” returns will be immediately exposed under data transparency measures. Additionally, store entities must open corporate bank accounts, and profits must be remitted to the corresponding corporate accounts. Long-term receipt of payments into personal accounts without proper reporting will result in the account being immediately flagged by the system. Qicaiying Group specializes in providing domestic and international company registration services in Shenzhen, Guangzhou, Shanghai, Beijing, Hangzhou, Hong Kong, the United States, Japan, South Korea, Southeast Asia, Singapore, the British Virgin Islands (BVI), the Cayman Islands, and other locations. We offer a one-stop suite of corporate services, including annual company audits, bookkeeping and tax filing, tax compliance, information updates, bank account opening, ODI registration, FDI registration, and other corporate services; Hong Kong residency application, renewal, and permanent residency services; Singapore EP application services; and cross-border e-commerce mentoring and agency operations—all as part of our one-stop service. If you have any needs or are interested, please feel free to contact me at any time (Consultation Hotline: 18676749275, add WeChat: Qicaiyingjituan).

Under the “new normal,” financial and tax compliance for cross-border e-commerce is not an “additional cost” but rather an “entry cost.” Only by maintaining accurate financial records, preserving a complete chain of evidence, and filing tax returns in accordance with regulations can businesses operate steadily in a regulatory environment characterized by data transparency.